CLA-2-62:OT:RR:NC:TA:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of children’s costumes from China
Dear Ms. Lee:
In your letter dated December 23, 2010, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are item numbers S-3378-01 Lil’ Pirate, S-3553-00 Lovely Bug, S-3554-00 Lil’ Bee, S-3559-00 Frankenstein, and S-3459-01 Lil’ Ninja. All items are sizes 2T-4T and 4-6.
The Lil’ Pirate costume consists of a dress and hat made of 100 percent polyester fabric. The top of the dress is made of polyester knit fabric with an inset of woven fabric, and the bottom is made of polyester woven fabric. The dress has short puff sleeves, faux ribbon laces and ruffles at the front, and ruffles at the bottom. The essential character of the dress is imparted by the woven fabric.
The Lovely Bug costume consists of a dress, wings, and a headpiece with an antennae made of 100 percent knit polyester fabric. The sleeveless dress has embellishments at the front, a drop waist, and a ruffle skirt.
The Lil’ Bee costume consists of a dress, wings, and a headpiece with antennae made of 100 percent knit polyester fabric. The sleeveless dress has a woven fabric inset at the front, a drop waist, and a ruffle skirt. The essential character of the dress is imparted by the knit fabric.
The Frankenstein costume consists of a unisex jumpsuit with an attached jacket and a monster hat. The jumpsuit is made 100 percent knit polyester fabric and has a hook and loop closure at the back.
The Lil’ Ninja costume consists of a unisex jumpsuit and hat made of 100 percent brushed knit polyester fabric. The jumpsuit has long pants and sleeves, a hook and loop closure at the back, and epilates at the shoulders.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dresses for the Lil’ Pirate, the Lovely Bug, and the Lil’ Bee costumes and the jumpsuits for the Frankenstein and the Lil’ Ninja costumes impart the essential character of the sets.
The applicable subheading for the Lil’ Pirate costume set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Lovely Bug and the Lil’ Bee costume sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Frankenstein and the Lil’ Ninja costume sets will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division